2018 (12) TMI 1795

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.... Application No. 19223 of 2018 - -<br>Income Tax<br>Ms. Harsha Devani And Dr. A. P. Thaker, JJ. Mr. Hardik V Vora(7123) for the Petitioner. ORAL ORDER Ms. Harsha Devani 1. The petitioner has ch....

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....Assessing Officer wishes to assess the petitioner on the basis of the material collected during such search relying on the amendment in section 153C of the Act with effect from 1.6.2015. 3. Having r....